§ 21. Mr. Beaumont-DarkTo ask the Secretary of State for Social Security how many taxpayers with a marginal tax rate of 25p would be affected were the upper earnings limit on national insurance contributions to be removed.
§ Mr. JackIf the upper earnings limit for employees' national insurance contributions were removed it is currently estimated that about 3.3 million people would pay more contributions, of whom about 2.2 million would have a marginal tax rate of 25p. If the corresponding upper profits limit for self-employed people were also removed it is estimated that about another 0.6 million people would pay more contributions of whom about 0.3 million would have marginal tax rate of 25p.